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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Fundamental and enhancing qualitative characteristic of Conceptual Framework?
Dear Sir,
I am confused over Fundamental characteristic and enhancing qualitative characteristic.
I read some note saying
Fundamental = relevance and faithful representng
without them, financial statement not useful?
Can give example?
Enhancing = comparable,verifable,understandable
without them, financial statement still useful
Can give example?
Hi
Try this link – it tells you the full story 🙂
http://www.ey.com/Publicatiob/vwLUAssets/Supplement_86_GL_IFRS/$FILE/SUPPLEMENT_86_GL_IFRS.pdf
Still confused? Post again 🙂
Dear Sir,
The given link address cannot link properly.
Is there other link address?
Thank you
Try it again – I spelt “publication” wrong!
https://www.ey.com/Publication/vwLUAssets/Supplement_86_GL_IFRS/$FILE/SUPPLEMENT_86_GL_IFRS.pdf
It should work fine now, sorry
Thank you,Sir
I can read the materials now
You’re welcome
